1.audit 审计 GtR!a
2.attestation 鉴证 b`
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3.credibility 可信赖程度 }q<p;4<\F
4.audit of financial statements 财务报表审计 S T#9auw
5.agreed-upon procedures 执行商定程序 {)V!wSi
6.high levels of assurance 高水平保证 /V-uo(n< .
7.compilation 编制 ;a"g<v
8.reliability 可靠性 PIk2mX/D_6
9.relevance 相关性 j) G<PW
10.professional skepticism 职业谨慎 _"_
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11.objectivity 客观性 6T"4<w[
12. professional competence 专业胜任能力 \9
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13.Senior/CPA-in-charge 项目经理 >A5*=@7bY?
14.audit engagement letter 业务约定书 #`Af
15.recurring audit 连续审计 b|SDg%e
16.the client 委托人 6,wi81F,}
17.change CPA 更换注册会计师 V{jQ=<)@e
18.the existing CPA 现任注册会计师 bwrM%BL
19.the successor CPA 后任注册会计师 .r ,wc*SF
20.the preceding CPA前任注册会计师 @477|LO
21.issue the audit report 出具审计报告 voX4A
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22.expert 专家 rra|}l4Y
23.the board of directors 董事会 )RUx
24.knowledge of the entity‘ s business 了解被审计单位情况 77 g<`}{
25.assess material misstatement risks评估重大错报风险 `$PdI4~J
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 {ef9ov Xk
27.a general knowledge of —— 初步了解―――的情况 p{@j M
28.a more knowledge of—— 进一步了解的情况 WK2YHJ*$
29.the prior year‘s working papers 以前年度工作底稿 m
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30.minutes of meeting 会议纪要 hFMJDGCw>Q
31.business risks 经营风险 u-s*3Lg&
32.appropriateness 适当性
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33.accounting estimate 会计估计 ttP|}|O
34.management representations 管理层声明 1U)U {i7j
35.going concern assumption 持续经营假设 #%9t-
36.audit plan 审计计划 1tZ7%0R\g]
37.significant audit areas 重点审计领域 Y0z)5),[U:
38.error 错误 <z.Y#{p?k
39.fraud舞弊 ^;8dl.;
40.modified or additional procedures 修改或追加审计程序 %I^schE*
41.misappropriation of assets 侵占资产 4h*c{do
42.transactions without substance 虚假交易 ]EN+^i1F[
43.unusual pressures 异常压力 ?4`f@=}'K
44.the suspected noncompliance 涉嫌存在违法行为 $.Ia;YBf
45.materialiy 重要性 XWq`MwC9
46.exceed the materiality level 超过重要性水平 q1^bH6*fl
47.approach the materiality level 接近重要性水平 (G6lr%d
48.an acceptably low level 可接受水平 ya
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49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 *P01 yW0
50.misstatements or omissions 错报或漏报 c9ye[81
51.aggregate 总计 dz6&TdEl
52.subsequent events 期后事项 $x~U&a
53.adjust the financial statements 调整财务报表 }j)][{i*x
54.perform additional audit procedures 实施追加的审计程序 uQhI)
55.audit risk 审计风险 xe4`D>LUo
56.detection risk 检查风险 <)$e*HrI
57.inappropriate audit opinion 不适当的审计意见 q _INGCJ
58.material misstatement 重大的错报 w#d7
59.tolerable misstatement 可容忍错报 M!`&Z9N
60.the acceptable level of detection risk 可接受的检查风险